Abdullah ibn Amr said: (1) When the believing servant dies, Allah sends two angels to him and sends him a gift from Paradise. It is said to his soul: “Come forth, O reassured soul; come forth to comfort and sweet fragrance, while your Lord is pleased with you.” It then emerges with a fragrance more pleasant than any scent of musk a person has ever smelled. The angels at the horizons of heaven say: “A pure soul and a pure spirit have come from the earth.” It passes by no gate except that it is opened for it, and by no angel except that he invokes blessings upon it, until it is brought before the Most Merciful, where it prostrates. Then Michael is told: “Take this soul and place it among the souls of the believers.”
Then it is commanded that his grave be made spacious for him: seventy cubits wide and seventy cubits long. Sweet fragrance is scattered therein for him. If he possesses any portion of the Quran, its light will suffice him; and if he does not, a light like the sun will be made for him in his grave. His state will be like that of a bride: he sleeps, and none awakens him except the dearest of his family to him.
When the disbeliever dies, Allah sends two angels to him and sends a piece of coarse cloth more foul-smelling than every foul odor and rougher than every rough fabric. It is said: “O wicked soul, come forth to Hell and a painful punishment, while your Lord is angry with you.” (2)
Abu Salih said concerning His words, “Return to your Lord, well-pleased and pleasing to Him”: “This is said when it departs from this world. Then, when the Day of Resurrection comes, it will be said: ‘Enter among My servants, and enter My Paradise.’”
Others said that this is said to it only at the Resurrection. It will be told: “Return [to your Lord] (3),” meaning, to your companion and your body. Allah will then command the souls to return to their bodies. This was the view of Ikrimah, Ata, al-Dahhak, and the narration of al-Awfi from Ibn Abbas.
Al-Hasan said: Its meaning is: Return to the reward and honor of your Lord, well-pleased with Allah for what He has prepared for you, and pleasing to Him—for your Lord is pleased with you.
“Enter among My servants.” (29)
“Enter among My servants,” meaning, among My servants in My Paradise. It was also said: among the company of My righteous, obedient, chosen servants. Its like is His saying: “And admit me, by Your mercy, among Your righteous servants.”